Haryana VAT Amnesty Scheme 2016 for Reservation Agitation affected Dealers

Haryana Amnesty Scheme 2016 for Reservation Agitation affected VAT Dealers

Haryana VAT Deptt has launched “Haryana Amnesty Scheme, 2016” for registered VAT dealers affected during reservation agitation in the month of February, 2016 to provide relief in respect of tax, interest, penalty or other dues payable under the Act, for the period from the 1st January, 2016 to 31st March, 2016, subject to certain conditions and restrictions.

It may be noted that the “Affected Dealer” means any registered dealer under the HVAT Act, who has been affected during reservation agitation in the State in the month of February, 2016, and considered entitled to compensation by the appropriate authority or committee designated or constituted for this purpose by the Government.

The affected dealer shall apply in Form appended to the scheme to the appropriate assessing authority, within sixty days from the date of the notification of the scheme in the Official Gazette or from the date of being considered entitled to compensation by the designated authority or committee, whichever is later, furnishing the details required therein.

Salient Features of Haryana Amnesty Scheme 2016

1. The tax payable by an affected dealer covered under this scheme on the turnover of goods sold by him under the Haryana Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 during February, 2016 shall stand waived off. The quantum of such tax shall be intimated by the affected dealer to the appropriate assessing authority in the application form.

2. Affected dealer shall be exempted under sub-section (6) of section 14 of the Haryana Value Added Tax Act, 2003 and under sub-section (2) of section 9 of the Central Sales Tax Act, 1956 read with Section 14(6) of the Act for non payment of tax on the turnover of goods sold during the months of January, 2016 and March, 2016 provided such tax is paid by the 31st July, 2016.

3. An affected dealer who has failed to use the goods purchased for specified purpose against declaration in form D-1 due to damage, destruction or loss of such goods during the reservation agitation in February, 2016, shall get immunity from penalty under sub-section 5 of section 7 of the Haryana Value Added Tax Act.

4. An affected dealer who failed to use the goods purchased for specified purpose against declaration in form ‘C’ due to damage, destruction or loss of such goods during the reservation agitation in February, 2016, shall get immunity from penalty under section 10A of the Central Sales Tax Act, 1956 (Central Act 74 of 1956).

5. In the case of an affected dealer, who has lodged claim before the designated authority or committee, the time for submission of returns for the period 1st January, 2016 to 31st March, 2016 is extended upto 31st July, 2016.

6. An affected dealer covered under this scheme shall be entitled to claim input tax credit even in respect of the goods which have been damaged, destroyed or lost during the reservation agitation in the State in the month of February, 2016.

7. The amount received as compensation from the appropriate authority or committee designated or constituted for this purpose by the government or insurance claim received from any insurance company, by the affected dealer, shall not be considered as valuable consideration towards the goods damaged, destroyed or lost during the reservation agitation. 2560729

HVAT Notification dt 27 May 2016 – Haryana VAT Amnesty Scheme 2016

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